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75 documents · 0.26sAllIRCERISAPBGCJoint Board
  1. 89 FR 106315 — Reissuance of State or Local Bonds
    IRCFinal Rules (FR)Dec 30, 2024
    …d for purposes of sections 103 and 141 through 150 when a significant modification occurs under § 1.1001-3. Specifically, this comment requested that the final regulations include a rule from Notice 2008-41 that a modification that changes the collateral or credit enhancement on a nonrecourse tax-exempt bond is signifi…
  2. ERISACode / StatuteJan 6, 2025related by meaning
    (37)(G)(v)(III) (III) A plan administrator's failure to provide the notice required under this subparagraph shall be treated for purposes of section 1132(c)(2) of this title as a failure or refusal by the plan administrator to file the annual report required to be filed with the Secretary under section 1021(b)(1) of th…
  3. 83 FR 67701 — Reissuance of State or Local Bonds
    IRCProposed Rules (FR)Proposed Dec 31, 2018
    rtment of the Treasury (Treasury Department) and the IRS published final regulations under § 1.1001-3 (1996 Final Regulations) in the Federal Register (61 FR 32926). These regulations provide rules for determining whether a modification of the terms of a debt instrument, including a tax-exempt bond, results in an excha…
  4. ERISA § 101(f)(4)(C) (29 U.S.C. § 1021) — Duty of disclosure and reporting
    ERISACode / StatuteJan 6, 2025related by meaning
    (f)(4)(C) (C) may be provided in written, electronic, or other appropriate form to the extent such form is reasonably accessible to persons to whom the notice is required to be provided.
  5. 86 FR 36872 — Requirements Related to Surprise Billing; Part I
    IRCFinal Rules (FR)Jul 13, 2021
    … 102.  Pollitz K., et al., US Statistics on Surprise Medical Billing. JAMA. 2020;323(6):498. doi:10.1001/jama.2020.0065. Back to Citation 103.  Kliff S., Surprise medical bills, the high cost of emergency department care, and the effects on patients [published online August 12, 2019]. JAMA Intern Med. doi:10.1001/jamai…
  6. Rev. Proc. 2025-3 — The revenue procedure updates Rev. Proc. 2024-3, 2024-1 I.R.B.143, to provide a revised list of areas under the jurisdiction of the Associate Chief Counsel (Co…
    IRCRevenue ProceduresDec 30, 2024
    …c. 2025-5, this Bulletin. .02 Changes. 1) Section 3.01(14), regarding rulings under §§ 61, 451, and 1001, has been modified. 2) Section 3.01(96), regarding rulings under §§ 1001 and 1058, has been modified. 3) Old section 3.01(122), regarding rulings under § 4191, has been removed. 4) Section 4.01(29), regarding ruling…
  7. DOL Office of Administrative Law Judges — USDOL v. COMPGRAPHIX, INC
    ERISACourt RulingsOct 14, 1999★ strong match
    …enuine issue of material fact. Celotex at 324. The Employee Retirement Income Security Act of 1974 (ERISA), as amended 29 U.S.C. §§1001, et seq., is a comprehensive statute adopted by Congress after careful study of employee benefit plans. Alessi v Raybestos-Manhattan, Inc., 451 U.S. 504 (1981). Its provisions are reme…
  8. ERISA § 4010(d)(3) (29 U.S.C. § 1310) — Authority to require certain information
    PBGCCode / StatuteJan 24, 2020related by meaning
    (d)(3) (3) Pension stabilization disregarded For purposes of this section, the segment rates used in determining the funding target and funding target attainment percentage shall be determined by not taking into account any adjustment under section 1083(h)(2)(C)(iv) 1 of this title.
  9. 75 FR 32846 — Final Rule Relating to Time and Order of Issuance of Domestic Relations Orders
    ERISAFinal Rules (FR)Jun 10, 2010
    regulations, not later than one year after the date of the enactment, under section 206(d)(3) of ERISA and section 414(p) of the ( printed page 32848) Code, to clarify that—(1) a domestic relations order otherwise meeting the requirements to be a QDRO, including the requirements of section 206(d)(3)(D) of ERISA and sec…
  10. ERISACode / StatuteJan 6, 2017related by meaning
    (b)(5) (5) such plan is an excess benefit plan (as defined in section 1002(36) of this title) and is unfunded.
  11. ERISACode / StatuteJan 6, 2017related by meaning
    (e)(2)(C) (C) under which such contributions are invested in accordance with regulations prescribed by the Secretary under section 1104(c)(5) of this title. (e)(3) (3) (e)(3)(A) (A) The plan administrator of an automatic contribution arrangement shall, within a reasonable period before such plan year, provide to each p…
  12. 88 T.C. 1474; 88 T.C. No. 83 — Leib v. Commissioner
    IRCCourt RulingsJun 16, 1987★ strong match
    …years, and all Rule references are to the Rules of Practice and Procedure of this Court. Title I of ERISA sets forth guidelines and standards governing the establishment and operation of pension plans and also establishes general standards of conduct for plan fiduciaries. See generally ERISA sec. 2 et seq., 88 Stat. 83…
  13. PLR 201944003 — Rollover Contributions
    IRCPrivate Letter RulingsNov 1, 2019
    … the adjusted basis provided in section 1011 for determining loss over the amount realized. Section 1001(b) states that the amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) receiv ed. Under section 1001(c)…
  14. T.C. Memo. 2022-9 — Hoops, LP, Heisley Member, Inc, Tax Matters Partner v. Commissioner
    IRCCourt RulingsFeb 23, 2022
    …alized on the 2012 s ale by the amount of the deferred compensation liability. We disagree. Section 1001(a) provides that the gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis. The “amount realized” is the sum of any money received plus the …
  15. ERISACode / StatuteJan 6, 2025related by meaning
    (a)(11) (11) in the case of a multiemployer plan, by an employee representative, or any employer that has an obligation to contribute to the plan, (A) to enjoin any act or practice which violates subsection (k) of section 1021 of this title (or, in the case of an employer, subsection (l) of such section), or (B) to obt…
  16. T.C. Memo. 1998-245 — Richard Raymond Raush v. Commissioner
    IRCCourt RulingsJul 6, 1998
    …amount realized from the sale over the adjusted basis of the property at the time of the sale. Sec. 1001(a). The entire amount of the gain determined under section - 8 - 4 This amount is calculated by dividing petitioner's aggregate basis in the Gillette common stock ($9,103.41) by the total number of shares (302). 100…
  17. ERISA § 4011 (29 U.S.C. § 1311) — Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
    PBGCCode / StatuteJan 3, 2007related by meaning
    Repealed. Pub. L. 109–280, title V, §501(b)(1), Aug. 17, 2006, 120 Stat. 939
  18. ERISACode / StatuteJan 4, 1995related by meaning
    (a)(6) (6) such other matter as any of the committees referred to in section 1221 of this title may refer to it.
  19. PLR 201149005 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsDec 9, 2011
    …tion 61 (a)(3) provides that gross income includes gains derived from dealings in property. Section 1001(a) provides that gain from the sale or other disposition of property is the excess of the amount realized over the adjust ed basis provided in section 1011 for determining gain, and the loss shall be the excess of t…
  20. ERISA § 104(e) (29 U.S.C. § 1024) — Filing with Secretary and furnishing information to participants and certain employers
    ERISACode / StatuteJan 6, 2025related by meaning
    (e) (e) Cross references For regulations respecting coordination of reports to the Secretaries of Labor and the Treasury, see section 1204 of this title.